According to the laws of our country, the expenses for taxpayers to receive continuing education with academic qualifications (degrees) in our country shall be deducted according to the monthly 400 yuan quota during the education with academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained. Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves. Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.

legal ground

One article is added as Article 15 in the Decision of the NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC): "The public security, the People's Bank and the financial supervision and administration departments shall assist the tax authorities in confirming the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and support for the elderly. " If an individual transfers real estate, the tax authorities shall verify the personal income tax payable according to the relevant information such as real estate registration. When handling the transfer registration, the registration institution shall check the personal income tax payment vouchers related to the transfer of real estate. Where an individual transfers his equity for registration of change, the market entity registration authority shall examine the personal income tax payment voucher related to the equity transaction. "The relevant departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents into the credit information system and implement joint incentives or punishments. "